CESTAT Chennai rules CENVAT credit re-credited before GST, but not usable after, must be granted as cash refund, citing impracticality and CGST Act.
Writ application challenges unlawful GST recovery despite timely return filing. Court questions tax authorities’ actions and appellate order.
Income Tax appeal dismissed. Tribunal upholds CIT(A)’s order allowing 8% profit estimation on Kirana store turnover against unexplained bank deposits.
Allahabad High Court clarifies whether FIRs for pre-July 1 offences should be under IPC or BNS, and which procedural law (CrPC/BNSS) applies.
GST department should empathetically consider requests for personal hearing adjournment on medical grounds, rules Delhi High Court.
Allahabad High Court rules GST demand for pre-CIRP period invalid after NCLT approves resolution plan, citing Supreme Court judgments on IBC finality.
Allahabad High Court denies bail in a major fake GST firm and forgery case, citing the gravity of economic offenses, a multi-crore money trail, and accused delays in trial.
ITAT Mumbai cuts profit rate on alleged bogus paper purchases to 2%, citing low business margins and judicial precedent in assessee’s appeal.
Court invalidates GST order seeking dues from legal heir of deceased taxpayer, citing lack of evidence business continued under deceased’s registration.
Supreme Court emphasizes bail as the norm, jail the exception, outlining factors judges must weigh in bail pleas, citing key judicial precedents.
